Page:United States Statutes at Large Volume 17.djvu/295

 FORTY-SECOND CONGRESS. Sess. II. Ch. 315. 1872. 255 Secretary of the Treasury. Any sum or sums found to be due under the Amount due for provisions of this section shall be paid by the warrant of the Secretary d’°}"bd°k °° iw of the Treasury on the Treasurer of the United States, out of any money  by w°m°t’ arising from internal duties not otherwise appropriated: Provided, That i no claim for an allowance of drawback shall be entertained or allowed for a sum less than fifty dollars, nor except upon evidence satisfactory to the but ,,0; 1-.,,- 8 commissioner of internal revenue that the stamps ailixed to the tobacco, l¢§¤ Sum than snufll or cigars alleged to have been exported were totally destroyed g?' “°r °x°°p°’ before the shipment thereof; and that the same have been landed in a ` foreign country or lost at sea, and have not been relanded within the limits of the United States. All tobacco and snuff now stored in any export bonded warehouse shall, on and after July first, eighteen hundred m?,°?,$;‘;°Ig0€'f" and seventy-two, be subject to the same tax as is provided by this act, and bonded wareshall, within six months after the passage of this act, be withdrawn from *‘°“F°“• ‘° *’° such warehouse u on m t f' th tax r f r ex tund r th evil · Sublmm what p pay en o e ,0 o por e er ,,1 a ,,,,,,;,.,,;,,1,,1, tions of the commissioner of internal revenue now in force concerning YS72, wid to be withdrawals of tobacco and snuff from bonded warehouses. And any K‘",Q;l;‘lw“ "“h` tobacco or snud remaining in any export bonded warehouse for a period ismaiining of more than six months after the passage of this act shall be forfeited to ’“°’*> ***3** Six the Uma sam, and shall be som or disposed of at the ment of the }§;;§‘§,‘3 ,§};§j"· same in such manner as shall be prescribed by the commissioner of internal revenue under the direction of the Secretary of the Treasury/’ That section eighty-nine be amended by inserting in the last sentence Section ev. after the words " false or fraudulent or counterfeit stamp " the following words: " or who shall affix to any box containing cigars a stamp in the penalty ,-0, similitude or likeness of any stamp required to be used by the laws of the ufiixiug certain United States, whether the same shall be a customs or internal-revenue ;fjl‘}£;,2’gbg’;_ stamp ; or who shall buy, receive, or have in his possession any cigars on m, &e. which the tax to which they are liable has not been paid." That section one hundred be amended by adding thereto the following Section 100. words: " and every collector of internal revenue from whose district any Coumm from distilled spirits, tobacco, snuff, or cigars shall be shipped in bond, under whose district the prov€¤n¤ completed according to law, and the amount remaining unaccounted for "°°"°hl·Y‘ at the end of each month; also any excesses or deficiencies on the amounts originally reported as shipped? eo. 32. That any person, firm, company, or corporation who shall P¤¤f¤lty for exercise or carry on the business of a manufacturer of tobacco, snuff, or §:,‘,‘;g°§;r;§§agE cigars, dealer in manufactured tobacco, dealer in leaf-tobacco, or retail go, without nugdealcr in leaf-tobacco, without having paid a special tax therefor, as pro- mQ;;mF°°'”l vided by law, shall, besides being liable to the payment of the tax, on con- ` viction, be fined not more than five hundred dollars, or to be imprisoned for a term of not more than one year, or both, at the discretion of the court. Sec. 33. That whenever any stamped box containing cigars, cheroots, When a or cigarettes, shall be emptied, it shall be the duty of the person in whose ;‘:]';f;f":“b°;§g_ hands the same may be to destroy utterly the stamp or stamps thereon.',,,-S, gpc__?, And any person who shall wilfully neglect or refuse so to do shall, for Ginplmd, the pan each such offence, on conviction, be fined not exceeding fifty dollars and iff; imprisoned not less than ten days nor more than six months. And any stroy me stamps person who shall fraudulently give away or accept from another, or who thegggitm shall sell, buy, or use for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offence, on conviction, be fined not exceeding one hundred dollars and be imprisoned not more than one ear. y Sec. 34. That section one hundred and sixty-nine of the act of June Section 169- thirtieth, eighteen hundred and sixty-four, as amended by the act of July